THE ROLE OF DIGITALIZATION IN IMPROVING ACCOUNTABILITY AND EFFICIENCY IN PUBLIC SERVICES

Background: The advent of digital technology has significantly altered operating practices in several sectors, including the public domain. The area of public service accounting acknowledges the increasing importance of digitisation in enhancing accountability and efficiency. Objective: The article aims to explore the significant impact of digitalisation on enhancing the effectiveness and accountability of public sector accounting. Methods and Materials: The study emphasises the need to use digital technology to enhance accounting procedures, minimise human mistakes, and enhance transparency. This passage highlights the advantages of digital interventions, including the provision of a comprehensive audit trail and the prevention of fraudulent activity. Results: The results show that automating accounting processes through digitalisation improves productivity and saves money by eliminating the need for human accountants. Strategic preparation and the anticipatory handling of roadblocks like data security concerns and resistance to change are essential for a smooth transition to a digital accounting system. Conclusion: Digitalisation in public service accounting is crucial for enhancing accountability and operational efficiency. There is a global push for governments to commit resources towards the development of advanced digital accounting frameworks and carefully plan their deployment in order to effectively use the benefits of a digitalised public sector accounting environment. KEYWORDS: digitalization, accountability, public services, technology, fraud prevention. MSC: 90B50, 91B30, 91B06 Antecedentes: El advenimiento de la tecnología digital ha alterado significativamente las prácticas operativas en varios sectores, incluido el dominio público. El área de contabilidad de los servicios públicos reconoce la creciente importancia de la digitalización para mejorar la rendición de cuentas y la eficiencia. Objetivo: El artículo tiene como objetivo explorar el impacto significativo de la digitalización en la mejora de la eficacia y la rendición de cuentas de la contabilidad del sector público. Métodos y materiales: El estudio hace hincapié en la necesidad de usar la tecnología digital para mej orar los procedimientos contables, minimizar errores humanos y mejorar la transparencia. Este cambio va a alumbrar las ventajas de la intervención digital, incluyendo el proveer de un seguimiento comprehensivo de la auditoria y prevenir las actividades fra